Targum for Exodus 21:37
כִּ֤י יִגְנֹֽב־אִישׁ֙ שׁ֣וֹר אוֹ־שֶׂ֔ה וּטְבָח֖וֹ א֣וֹ מְכָר֑וֹ חֲמִשָּׁ֣ה בָקָ֗ר יְשַׁלֵּם֙ תַּ֣חַת הַשּׁ֔וֹר וְאַרְבַּע־צֹ֖אן תַּ֥חַת הַשֶּֽׂה׃
If a man steal an ox, or a sheep, and kill it, or sell it, he shall pay five oxen for an ox, and four sheep for a sheep.
Targum Jonathan on Exodus
When a man stealeth an ox or a sheep, and killeth or selleth it, five oxen shall he make good for one ox, because he hath hindered him from his ploughing; and four sheep for one, because he hath impoverished him by his theft, and not done service by it.
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